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新西兰的新绩效预算改革及对我国的启示 被引量:5

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摘要 新绩效预算是目前世界上发达国家普遍实行的一种预算模式,它作为一种新型的财政效率评价与改进技术,在促进政府改革和抑制财政浪费方面起到了积极作用。新西兰作为新绩效预算改革的先行者,对于我国目前正在进行的预算改革来说,其经验教训在许多方面都非常具有启发性,值得我们借鉴。
作者 孟岩
出处 《湖南财经高等专科学校学报》 2010年第3期68-70,共3页 Journal of Hunan Financial and Economic College
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